61.assessed level of material misstatement risk 重大错报风险的评估水平 #3_
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62.simall business 小规模企业 GrI<w.9X
63.accounting system 会计系统 czT]X
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64.test of control 控制测试 q_Z6s5O
65.walk-through test 穿行测试 f0
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66.communication 沟通 SE6c3
67.flow chart 流程图 F$jfPy-f
68.reperformance of internal control 重新执行 Fb6d1I^wR
69.audit evidence 审计证据 V#X<Yt
70.substantive procedures 实质性程序 5A+r^xN
71.assertions 认定 r0q?e`nsA
72.esistence 存在 H7}f[4S%
73.occurrence 发生 $'3'[Nr(;t
74.completeness 完整性 e?+&2zMq
75.rights and obligations 权利和义务 009Q#[A
76.valuation and allocation 计价和分摊 7sU,<Z/D
77.cutoff 截止 e'r-o~1eN
78.accuracy 准确性 BT"n;L?[
79.classification 分类 PxA
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80.inspection 检查 'cA(-ghY/E
81.supervision of counting 监盘 J@+b_e*
82.observation 观察 rp=Y }
83.confirmation 函证 avW33owb@
84.computation 计算 Q^):tO]!Ma
85.analytical procedures 分析程序 c^stfFE&
86.vouch 核对 +asO4'r
87.trace 追查 eU\XAN#@
88.audit sampling 审计抽样 %:Z_~7ZR
89.error 误差 [DvQk?,t
90.expected error 预期误差 pO)5NbU
91.population 总体 " -S@R=bi
92.sampling risk 抽样风险 myF/_o&Ty
93.non- sampling risk 非抽样风险 OO\$'%
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94.sampling unit 抽样单位 k|^`0~E
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 B`:l;<&jX
97.the risk of under reliance 信赖不足风险 +v<
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98.the risk of over reliance 信赖过度风险 d<[L^s9
99.the risk of incorrect rejection 误拒风险 a3L-q>h
100. the risk of incorrect acceptance 误受风险 "b) hj?
101.working trial balance 试算平衡表 . f!dH
102.index and cross-referencing 索引和交叉索引 ~-#Jcw$+n=
103.cash receipt 现金收入 OR}+)n{
104.cash disbursement 现金支出 pA6A*~QE
105.bank statement 银行对账单 1Cw
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106.bank reconciliation 银行存款余额调节表 "[0.a\ d<
107.balance sheet date 资产负债表日 klnk{R.>|
108.net realizable value 可变现净值 FM7`q7d
109.storeroom 仓库 gt\kTn."
110.sale invoice 销售发票 Cv[1HO<
111.price list 价目表 A=wG};%_
112.positive confirmation request 积极式询证函 u:H:N]
113.negative confirmation request 消极式询证函 %e:[[yq)G
114.purchase requisition 请购单 D"exI]
115.receiving report 验收报告 qB3E
116.gross margin 毛利 $g),|[x+(
117.manufacturing overhead 制造费用 [_:
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118.material requisition 领料单 !|8"}ZF
119.inventory-taking 存货盘点 vU$n*M1`$
120.bond certificate 债券 =MT'e,T
121.stock certificate 股票 ,c&gw tdl
122.audit report 审计报告 je%D&ci$
123.entity 被审计单位 'mZQ}U=<
124.addressee of the audit report 审计报告的收件人 V[n,fEPBr
125.unqualified opinion 无保留意见 $W%-Mm
126.qualified opinion 保留意见 6[?5hmc"w
127.disclaimer of opinion 无法表示意见 / }*}r
128.adverse opinion 否定意见